Omega Corporation Uses Process Costing to Calculate the Cost of Manufacturing

Multiple Choice

Omega Corporation uses process costing to calculate the cost of manufacturing pool systems.Beginning work in process included 30,000 units 60 percent complete.During the month 170,000 units were completed,20,000 units remain in work in process at 80 percent complete.Using the average cost method,the equivalent units are:

A) 170,000
B) 196,000
C) 186,000
D) 190,000